Appendices: Refusal to cancel a certificate
VATAFRS0400 explains the context of this page.
- If a request for cancellation is to be refused, write to the farmer explaining the reason for this decision.
- You should also inform the farmer that the decision is an appealable matter under the VAT Act 1994, section 83(m).
- All papers should be scanned into EF.
- If the farmer appeals, please send copies of all relevant correspondence to VRAP team for information. If the farmer is making a legal challenge, we will provide advice on request.